Finance Act, 1994

Amendment of section 1 (interpretation) of Principal Act.

68.Section 1 of the Principal Act is hereby amended—

(a) by the insertion in subsection (1) of the following definition after the definition of “smoking tobacco” (inserted by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 ( S.I. No. 296 of 1979 )):

“‘tax stamp’ means a label issued by the Revenue Commissioners under section 2A of this Act for the purpose of collecting the duty of excise imposed by section 2 of this Act.”,


(b) by the insertion of the following subsection after subsection (1):

“(1A) In this Act ‘authorised warehousekeeper’, ‘duty-suspension arrangement’, ‘tax representative’ and ‘tax warehouse’ have the same meanings, respectively, as they have in Chapter II of Part II of the Finance Act, 1992 .”.